Helen Martin, M.D., maintains the accounting records of Martin Clinic on a cash basis. During 2025. Dr. Martin collected $141,986 from her patients and paid $51,749 in expenses. At January 1, 2025, and December 31,2025 , she had accounts receivable, unearned service revenue, accrued expenses, and prepaid expenses as follows. (All long-lived assets are rented.) Prepare a schedule that converts Dr. Martin's "excess of cash collected over cash disbursed" for the year 2025 to net income on an accrual basis for the year 2025